The course is designed to develop knowledge and skills used to understand and evaluate corporate accounting processes and systems. It focuses on financial and information system internal controls and the flow of corporate information through an accounting system. A financial system objective and risk assessment approach is used to present concepts and techniques for evaluating the adequacy of system processes and controls. Prereq: Completion of ACCT 2200, ACCT 2220 and ACCT 3054 with a grade of 'C' or better (strictly enforced). Cross-listed with ACCT 6510, ISMG 4780, and ISMG 6510. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits.